I am looking to get one model from each of the top contenders in the SQ category. Mainly cowon, samsung, and walkman. I've been a cowon user for a while and would like to hear some other sources.

I am looking for the cheapest available walkman with the best sound quality, including the latest sound enhancements (like bbe+). Sony's naming scheme is a little confusing and while I hear the X1000 and X series have the best SQ, it is too expensive to purchase. If I could get a very cheap new or used walkman with similar SQ, I would be happy. I dont know if I should look for an E, A, S, X or whatever series player, or which version.

For example, with Cowon, the sound has more or less stayed the same from as far back as I know the I7, D2, I9, D2+, E2, S9, J3, D3, C2. You could pick up one of the cheap ones for less than $50 and get the same cowon sound.